On January 18, 2022, CRA released more commentary on working from home expense deductions. They include:
The temporary flat rate method is now available through 2022. For 2021 and 2022 the cap is $500.
The eligibility criteria for the temporary flat-rate method and simplified detailed method will remain substantially the same for 2021.
This FAQ was added:
If my spouse and I both worked from home and both meet the eligibility criteria, how do we each calculate our work-space-in-the-home expenses using the detailed method?
You have to first determine the eligible home office expenses you can claim and then calculate the total employment-use amount of those expenses:
Expenses you can claim
The CRA generally allows some flexibility in letting you and your spouse decide how to share eligible work-space-in-the-home expenses, as long as you meet all of these requirements:
you or your spouse must have paid the expenses yourselves
you reduce the amount of any expense by the amount of any reimbursement that either you or your spouse received for the expense
the expense is claimed as a deduction only once
For example, John and Jane are common-law partners. They paid $1,400 monthly for rent. Either John or Jane (but not both) can claim the full $1,400, or they can share the total of $1,400 as they want (50/50, 70/30, 40/60, etc.).
Employment-use amount of those expenses
This is determined by multiplying the eligible expenses from 1) by your employment-use percentage of the work space. Your employment-use percentage of the work space depends on whether you and your spouse used a single work space or worked in different work spaces in the home. For more information, see Determine your work space use.
